Articles

Current Issue

MOORE/MARSDEN AFTER FREEMAN: CORRECT TIMING FOR COMMUNITY APPORTIONMENT

By Jeremy J. Salvador

Executive Summary In In re Marriage of Freeman (2025), the Court of Appeal clarified two timing rules that govern Moore/Marsden apportionment calculations: the community’s percentage interest is determined as of the date of separation, whi...

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Michele Brown, CFLS

It’s hard to believe that I am closing in on the end of my two-year term as President of ACFLS. It has been a truly remarkable experience an...

Nathan Gabbard

Dear Reader, Once again, we are pleased to provide a variety of interesting topics for your reading enjoyment. This issue is filled to the b...

Ronald S. Granberg, CFLS

You are familiar with the “Stepped-Up Basis Rule”: an inherited asset receives a basis that has been increased to the asset’s fair market va...

Michele Brown, CFLS

Compassion. Kindness. Patience. Honesty. These are the virtues we have been taught from the time we were wee children in our parent’s home....

Nathan Gabbard

Dear Reader, It is with great pleasure we share the thoughtful works of our wonderful authors in this first issue of 2022. As the familiar a...

Naghmeh Bashar

So long and farewell… As my three-year term comes to an end, I thank each and every one of our authors for providing us with thought-provok...

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